Analisis Tingkat Efisiensi BPRS di Jawa Barat dengan Metode Data Envelopment Analysis (DEA)

Global Islamic banking has developed rapidly. However, various challenges are still faced by Islamic banking, one of them is efficiency. This study aims to reveal the level efficiency of BPRS and to show the most inefficient variables. This research is quantitative descriptive. The sample is BPRS in West Java. The input variables used in this study: total savings, labor costs, total fixed assets, and capital. The Output is: total financing and other operating income with DEA, VRS model and intermediation approach for the method. The results of this study indicate that BPRS in West Java are still experiencing a fluctuating trend of efficiency and have an average efficiency of 94.52%. This shows that the BPRS in West Java are not yet efficient, but the BPRS in West Java are approaching the point of efficiency and are good enough in carrying out their role as intermediary institutions.

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Can the Implementation of Sharia Banks’ Roadmap Increase Their Performance? (Evidence from Indonesia 2012-2017)

Al-Iqtishad Journal of Islamic Economics ◽

10.15408/aiq.v12i2.15929 ◽

2020 ◽

Vol 12 (2) ◽

Author(s):

Riko Hendrawan

Keyword(s):

Data Envelopment Analysis ◽

T Test ◽

P Value ◽

Islamic Banking ◽

Data Envelopment ◽

Average Efficiency ◽

Road Map ◽

Significant Difference ◽

Dea Efficiency ◽

Increase Efficiency

Abstract. The purpose of this research is to compare the efficiency of 11 Sharia Banks in Indonesia and its impact on their performance. This study relies on the quarterly data from 2012-2017 and applied Data Envelopment Analysis to measure their performance. The result of the T-test shows that the P-value for two tail = 0.706. So based on this trend the P-value is greater than α = 0.05 (P-value> α). In the condition of P-value> α, H1 is rejected, meaning that there is no change in the value of efficiency between the period 2012-2014 and the period 2015-2017. This research shows that the efficiency of Islamic banking has not occurred during the implementation of the 2012-2017 Indonesian Sharia Banking Roadmap. Furthermore, the highest efficiency value during the period before implementation was 0.92 with an average efficiency value of 0.57. This means that during this period there was room to increase efficiency by 0.35. Meanwhile the period after implementing the highest efficiency value was 0.87 with an average efficiency value of 0.59. This means that during this period there was room to increase efficiency by 0.28. This means that during the 2012-2017 period, there was no significant difference in efficiency levels during the 2012-2014 period (before the implementation) and the 2015-2017 period (after the implementation of the Islamic banking road map). Keywords: DEA, Efficiency, Sharia Bank Abstrak. Tujuan dari penelitian ini adalah untuk membandingkan efisiensi dari 11 Bank Syariah di Indonesia dan dampaknya terhadap kinerja bank tersebut. Penelitian ini menggunakan data setiap kuartal selama tahun 2012 hingga tahun 2017 dan menggunakan Data Envelopment Analysis untuk mengukur kinerja. Hasil penelitian ini menunjukan bahwa selama implementasi Roadmap, perbankan syariah belum menunjukan kenaikan efisiensi. Sementara itu, sebelum implementasi tersebut, nilai efisiensi tertinggi perbankan syariah sebesar 0,92, sedangkan rata-rata nilai efisiensinya sebesar 0,57. Ini berarti bahwa ada ruang untuk meningkatkan level efisiensi sebesar 0,35. Sedangkan pada periode implementasi, nilai efisiensi tertingi perbankan syariah sebesar 0,87, dan ratarata nilai efisiensinya sebesar 0,59. Ini berarti ada ruang untuk meningkatkan level efisiensi sebesar 0,28. Hasil penelitian juga menunjukan bahwa, secara keseluruhan periode tahun 2012 hingga tahun 2017, hasil t-test menunjukan nilai P-value for two tail = 0.706. Ini berarti P-value> α, dan menolak H1, sehingga tidak terdapat perbedaan level efisiensi selama periode 2012-2014 (sebelum implementasi) dan periode 2015 – 2017 (setelah implementasi) Kata kunci: DEA, Efisiensi, Bank Syariah

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EFFICIENT COMPARISON OF THE TOP 10 LARGEST COMMERCIAL BANKS IN INDONESIA: DEA (DATA ENVELOPMENT ANALYSIS)

MIX JURNAL ILMIAH MANAJEMEN ◽

10.22441/mix.2021.v11i3.009 ◽

2021 ◽

Vol 11 (3) ◽

pp. 427

Author(s):

Ari Christianti

Keyword(s):

Data Envelopment Analysis ◽

Commercial Banks ◽

Banking Industry ◽

Maximum Efficiency ◽

Data Envelopment ◽

Labor Costs ◽

Banking Efficiency ◽

Parametric Data ◽

Fixed Assets ◽

Using Data

Banking efficiency is very important in supporting the success of macro policies specifically, maintaining the sustainability of development that affects economic growth and social welfare. This study discusses the efficiency of commercial banks for the 2015-2019 period using data from the 10 largest commercial banks in Indonesia. The methodology used is non-parametric, Data Envelopment Analysis, to analyze technical efficiency. The results showed that 7 banks had a maximum efficiency level consistently during the study period and there were still 3 banks that did not reach the maximum efficiency but during certain periods or periods. Based on the results of the DEA, inefficient banks in a certain period can achieve maximum efficiency by reducing inputs such as labor costs, net fixed assets, and the number of deposits. This might be attributed that the competition in the banking industry and because not all inputs could be controlled by management, some large banks cannot maintain their level of efficiency consistently.

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ANALISIS EFISIENSI BANK UMUM SYARIAH DEVISA DI INDONESIA DENGAN METODE DATA ENVELOPMENT ANALYSIS STUDI PADA BANK MUAMALAT INDONESIA DAN BANK SYARIAH MANDIRI

MUQTASID Jurnal Ekonomi dan Perbankan Syariah ◽

10.18326/muqtasid.v4i1.1-25 ◽

2013 ◽

Vol 4 (1) ◽

pp. 1

Author(s):

Helmi Haris ◽

Nuning Sri Hastuti

Keyword(s):

Data Envelopment Analysis ◽

Commercial Bank ◽

Data Envelopment ◽

Islamic Banks ◽

Financial Ratio ◽

Operating Income ◽

Personnel Costs ◽

Input And Output ◽

Dea Method ◽

Input Variables

Performance is one of the indicators of efficiency in a firm including Islamic banks. Performance measurament commonly done by Islamic banks using financial ratio. However performance measurament by using financial ratio can’t show the condition of Islamic banks truthfully. Data Envelopment Analysis (DEA) method can overcome restrictiveness of performance measurament which able to handle many input and output. DEA method is a linier programming which aim to maximize input and output. This study aims to aware and analyze financial performance of Islamic commercial bank with DEA method in period 2008-2011. The sample of two Islamic commercial bank: Bank Muamalat Indonesia and Bank Syariah Mandiri. This study uses input variables consist of deposits, assets, and personnel costs as well as using a variable output which comprises the amount of financing and operating income. These results indicate that Islamic commercial bank foreign exchange continue to have 100 percentefficiency is a Bank Muamalat Indonesia over a period of observation, while Bank Syariah Mandiri has 100 percent efficiency in Maret 2008, September 2008, Desember 2008, Juni 2009, September 2009, Desember 2009, September 2010, Desember 2010, Maret 2011, Juni 2011, September 2011 dan Desember 2011

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PENGARUH PERUBAHAN STANDAR AKUNTANSI KEUANGAN (SAK) TERHADAP EFISIENSI BANK PERKREDITAN RAKYAT (BPR) DENGAN PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v2i1.2353 ◽

2013 ◽

Vol 2 (1) ◽

Author(s):

Suprihadi Suprihadi

Keyword(s):

Data Envelopment Analysis ◽

Bootstrap Method ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Third Party ◽

Data Envelopment ◽

Net Income ◽

Fixed Assets ◽

Input Variables

The study was conducted to examine the effect of changes in Financial Accounting Standards (SAK) business Rural Bank (BPR), with the enactment of the Financial Accounting Standards Un Accountability Public-entity-(SAK-ETAP) and the Rural Bank Accounting Guidelines (PA-BPR), to BPR efficiency. SAK changes may result in changes to the financial performance of business efficiencies, especially BPR. Efficiency is one of the performance parameters which theoretically can be used as a basis for determining the performance of the bank. Non-parametric approach to Data-Envelopment Analysis (DEA), used as a tool for evaluating the efficiency of BPR, with input variables (cash, placements with other banks, fixed assets, other assets, third party financing, interest income, interest expense, expense fees and expenses operational) and the output variable (that is given credit, loans received, and net income). Analysis of the influence of changes in accounting standards on the efficiency of BPR, performed using Analysis of Variance analysis tools-(ANOVA) and regression bootstrap method. The results showed that, for BPR in East Java which has total assets of Rp. 10 (ten) million, changes in accounting standards had no effect on the efficiency of BPR. The condition is caused by, changes in financial accounting standards, fundamentally, is the reclassification and changes in the presentation of accounts in the financial statements BPR. Key words: Financial Accounting Standards, Efficiency, BPR, DEA

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Determinants of Cost Efficiency of Takaful and Conventional Insurance Firms of Pakistan

Review of Economics and Development Studies ◽

10.26710/reads.v4i2.418 ◽

2018 ◽

Vol 4 (2) ◽

pp. 331-340

Author(s):

Muhammad Abbas ◽

Allah Bakhsh Khan ◽

Salman Abbasi ◽

Zeeshan Mahmood

Keyword(s):

Data Envelopment Analysis ◽

Equity Capital ◽

Data Envelopment ◽

Tobit Regression ◽

Fixed Assets ◽

Efficiency Performance ◽

Dea Efficiency ◽

Insurance Firms ◽

Input Variables ◽

Tobit Regression Analysis

This study investigates the Efficiency Performance of Takaful and Conventional Insurance Firms of Pakistan in terms of Cost, Allocative and Technical efficiencies for the period of 2010-2015. Six years panel data of Takaful and listed Conventional Insurance Firms of Pakistan is taken under consideration. The Methodology of Data Envelopment Analysis (DEA) is used in order to estimate efficiencies scores. Furthermore, Tobit Regression Analysis is carried out for determination of the real contributors of efficiencies in Insurance and takaful Industry of Pakistan. In Data Envelopment Analysis, Labor, Total Fixed Assets and Total Equity Capital are used as input variables. Simultaneously, the price variables are used along with input variables such as Price of Labor, Price of Total Fixed Assets and Price of Total Equity Capital. The output variables include Invested Assets, Investment Incomes and Net Premiums. In second Stage Analysis (i.e. Tobit regression), DEA efficiency scores are used as dependent variable, whereas Age, Size, and Leverage are used as independent variables along with the dummy for conventional and Takaful firms of Pakistan. This study found that Takaful and insurance firms have been operating on almost equal efficiency levels. Furthermore LEVERAGE is the main contributor for efficiency optimization, followed by the firm SIZE, whereas, firm’s AGE has no contribution in efficiency scores.

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Komparasi Efisiensi Teknis Bank Umum Konvensional (BUK) dan Bank Umum Syariah (BUS) di Indonesia Dengan Metode Data Envelopment Analysis (DEA)

Al-Iqtishad Journal of Islamic Economics ◽

10.15408/aiq.v6i2.1229 ◽

2014 ◽

Vol 6 (2) ◽

pp. 179-194

Author(s):

Abdul Wahab ◽

Muhammad Nadratuzzaman Hosen ◽

Syafaat Muhari

Keyword(s):

Data Envelopment Analysis ◽

Technical Efficiency ◽

Third Party ◽

Data Envelopment ◽

Islamic Banks ◽

Parametric Data ◽

Fixed Assets ◽

Input Variables ◽

Conventional Banks ◽

Better Than

The Comparation of Technical Efficiency Between Conventional Banks and Islamic Banks in Indonesia Using DEA MethodThis research is to compare the levels of technical efficiency between BUK and BUS by employing non-parametric Data Envelopment Analysis (DEA). This research assigns Third Party Funds, Labor Expenses and Fixed Assets which are input variable, meanwhile Total Credit and Other Incomes are determined as Output Variables. This research also examines the Profitability of BUK and BUS by Using Panel Regression Model with CAR, LDR, NPL and BOPO as independent variables, where ROA and ROE are dependent variables. The result showed that the average technical efficiency of the Conventional Banks is better than that of the Islamic Banks. That is because of the inefficient utilization of Input Variables, namely Third Party Funds, Labor Expenses and Fixed Assets in the Islamic Banks DOI:10.15408/aiq.v6i2.1229

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ANALISIS EFISIENSI BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) WILAYAH JAWA TENGAH & DIY DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA) PERIODE 2016 – 2018

Jurnal Ihtiyath ◽

10.32505/ihtiyath.v4i2.2041 ◽

2020 ◽

Author(s):

Rosida dwi Ayuningtyas

Keyword(s):

Data Envelopment Analysis ◽

Quantitative Methods ◽

Secondary Data ◽

Third Party ◽

Data Envelopment ◽

Financial Reports ◽

Operating Income ◽

Frontier Analysis ◽

Central Java ◽

Input Variables

This study aims to analyze the efficiency level of BPRS in the Central Java and DIY regions during the 2016-2018 period using the Data Envelopment Analysis (DEA) method. This study uses input variables consisting of third party funds, operating expenses and fixed assets, and uses output variables consisting of financing and operating income. This research uses quantitative methods and the data used is secondary data obtained from the financial reports of BPRS for the Central Java and DIY regions.. Based on calculations using the Banxia Frontier Analysis software, of the 33 BPRS that were sampled there were only 6 BPRS which always achieved 100% efficiency levels during 2016-2018, consisting of 2 BPRS in the Central Java region and 4 BPRS in the DIY area, namely PT. BPRS Sukowati Sragen and PT. BPRS Harta Insan Karimah Bahari for the Central Java region, PT. BPRS Madina Mandiri Sejahtera, PT. BPRS Mitra Amal Mulia, PT. BPRS Danagung Syariah and PT. BPRS Mitra Harmoni Yogyakarta for the DIY area. The rest has not yet reached efficiency. This inefficient is caused by a lack of productive financing distribution.

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Analysis of Efficiency and Strategy for Increasing Efficiency through the Potential Improvement of the Company Using Data Envelopment Analysis Method (A Study of Cement Companies in Indonesia)

Journal of Southwest Jiaotong University ◽

10.35741/issn.0258-2724.56.3.17 ◽

2021 ◽

Vol 56 (3) ◽

pp. 207-215

Author(s):

Riko Hendrawan ◽

Eddy Putra

Keyword(s):

Data Envelopment Analysis ◽

Quantitative Methods ◽

Raw Materials ◽

Stock Exchange ◽

Raw Material ◽

Data Envelopment ◽

Labor Costs ◽

Input Variables ◽

Potential Improvement ◽

Using Data

This research analyzes the efficiency of four of thirteen cement companies in Indonesia listed on the Indonesia Stock Exchange, namely Semen Indonesia Ltd., Solusi Bangun Indonesia Ltd., Indocement Tunggal Prakarsa Ltd., and Semen Baturaja Ltd. during the 2014-2018 period. This research employs quantitative methods with comparative and descriptive approaches, where the efficiency level was analyzed using the Data Envelopment Analysis (DEA). The input variables in this research are raw material costs, labor costs, total assets, and total equity, while the output variables are revenue and EBITDA. The analysis shows that respectively the average efficiency values are as follows: Semen Indonesia Ltd. (0.92), Solusi Bangun Indonesia Ltd (0.85), Semen Baturaja Ltd (0.8), and Indocement Tunggal Prakarsa Ltd (0.74). Considering these results, the potential improvements that can be done by Semen Baturaja Ltd. and Indocement Tunggal Prakarsa Ltd. are to increase the revenue and EBITDA, minimize the raw materials, and maximize the use of assets.

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MENGUKUR EFISIENSI KINERJA KEUANGAN BADAN AMIL ZAKAT NASIONAL (BAZNAS): PENDEKATAN METODE DATA ENVELOPMENT ANALYSIS (DEA)

I-Finance a Research Journal on Islamic Finance ◽

10.19109//ifinace.v5i2.4913 ◽

1970 ◽

Vol 5 (2) ◽

pp. 125-140

Author(s):

Much. Maftuhul Fahmi ◽

Indah Yuliana

Keyword(s):

Data Envelopment Analysis ◽

Gross Domestic Product ◽

Data Envelopment ◽

National Scale ◽

Operational Costs ◽

Fixed Assets ◽

Dea Method ◽

Input Variables ◽

The Government ◽

Observation Period

National Amil Zakat Agency (BAZNAS) as the official amil management body owned by the government has the duty to collect, manage, and distribute zakat on a national scale. BAZNAS itself still has the potential for the collection of zakat that continues to grow, given the accumulation of muzakki funds conducted by BAZNAS is only 1% of GDP (Gross Domestic Product) of Indonesia. The potential possessed by BAZNAS is still constrained by conditions that hinder the process of collecting zakat, so it is necessary to optimize the collection of zakat. One way to optimize BAZNAS performance is to measure its efficiency. Therefore, the purpose of this study is to analyze the efficiency of BAZNAS financial performance. The method used is the Data Envelopment Analysis (DEA) method with the assumption of Constant Return Scale (CRS) and Variable Return Scale (VRS). The measurement of efficiency is processed through the Banxia Frontier Analyst 4.0 software. The BAZNAS research observation period was five years, starting from 2013 to 2017. The research variables used included pooled funds, fixed assets, managed assets, and salary ‘amiline as input variables and channeled funds and operational costs as output variables. The results showed that BAZNAS during the period 2013 to 2017 had reached an efficient value of 100 percent. This is evidenced from the actual value that has reached the target value.

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ANALISIS PERBANDINGAN EFISIENSI PERUSAHAAN ASURANSI JIWA KONVENSIONAL DAN PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i2.15558 ◽

2020 ◽

Vol 5 (2) ◽

pp. 229-238

Author(s):

Neni Zahara ◽

Mulia Saputra

Keyword(s):

Data Envelopment Analysis ◽

Life Insurance ◽

Value Added ◽

Secondary Data ◽

Insurance Companies ◽

Data Envelopment ◽

Administrative Costs ◽

Descriptive Research ◽

Input Variables ◽

Quantitative Descriptive

The purpose of this study is to measure the efficiency of conventional and sharia life insurance companies in indonesia during the period 2012-2016 and to find out whether there are differences in efficiency between conventional and sharia life insurance companies. This research is a quantitative descriptive research using secondary data sourced from the company's annual financial statements. The samples used were 10 conventional life insurance companies and 10 sharia life insurance companies. Efficiency measurement in this study uses the Data Envelopment Analysis (DEA) method based on CCR model with an value-added approach. The input variables used are assets, capital, general and administrative costs, and commission expenses. While the output variable is premium and investment income. The results of this study indicate that conventional life insurance companies have a better level of efficiency than sharia life insurance companies, but there is no significant efficiency difference between conventional life insurance companies and sharia life insurance companies during the 2012-2016 period.

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